scholarly journals Evaluating the Effect of Corporate Tax Reductions on Value Chain Sourcing Decisions

2019 ◽  
Vol 7 (3) ◽  
Author(s):  
Dr. James N. Mohs ◽  
Arthur Galloway
Keyword(s):  
Value Chain ◽  
Corporate Tax ◽  
Sourcing Decisions

scholarly journals Corporate Tax Reform and “Value Creation”: Towards Unfettered Diagonal Re-allocation across the Global Inequality Chain

2016 ◽  
Vol 7 (1) ◽  
Author(s):  
David Quentin
Keyword(s):  
Value Creation ◽  
Value Chain ◽  
Tax Reform ◽  
Value Theory ◽  
Illustrative Case ◽  
Global Value Chain ◽  
Corporate Tax ◽  
Global Inequality ◽  
Corporate Tax Reform ◽  
Theory Of Value

Abstract Discussion of corporate tax reform loosely uses concepts like “value creation” and “economic substance” as a basis for systematic departures from the tax outcomes that would otherwise eventuate from computational artifacts based on price, but in fact mainstream economics does not have a theory of value creation as distinct from computational artifacts based on price. Corporate tax reform discourse is therefore an unacknowledged exercise in heterodox value theory. This article deploys global value chain theory to question a key assumption in that exercise; the assumption that while intra-group pricing may be modified or ignored for the purposes of reallocating the corporate tax base between jurisdictions for corporate tax purposes, prices arrived at between entities not under common control are sacrosanct. The article proceeds to deploy an expanded version of the global value chain analytic, the “global inequality chain”, to (i) investigate this question using a schematic illustrative case study based around Amazon’s UK/Luxembourg structuring, and (ii) to develop the beginnings of a concept of “unitary taxation by formulary apportionment of the entire value chain”, which would enable unfettered “diagonal” re-allocations across the space which the global inequality chain describes.

Motivating Growth in Low-tech Manufacturing Industries

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Naomi HERTZ
Keyword(s):  
Value Chain ◽  
Field Research ◽  
Sustainable Competitive Advantage ◽  
Manufacturing Plants ◽  
Footwear Industry ◽  
Technological Platform ◽  
Qualitative Methodologies ◽  
Developed World ◽  
Depth Interviews

Intensive manual labor enterprises in the developed world face challenges competing with products imported from countries where manufacturing costs are low. This reduces the volume of domestic production and leads to rapid loss of knowledge and experience in production processes. This study focuses on the Israeli footwear industry as a case study. Qualitative methodologies were applied, including in-depth interviews and field observations. A literature review on previous research, and contemporary trends was conducted. The field research examines challenges along the value chain in small factories. It finds that mass production paradigms impose a decentralized process between designers and manufacturers and therefore do not leverage local potential into a sustainable competitive advantage for small factories. The proposed solution is a digital and technological platform for small manufacturing plants. The platform mediates and designs the connections between production, technology, and design and enables the creation of a joint R&D system.

Freshwater Mussel (Batissa violacea) Fishery and its Value in Fiji

2019 ◽  
Vol 39 (1) ◽  
Author(s):  
Jimaima Lako ◽  
Nanise Kuridrani ◽  
Milika Sobey
Keyword(s):  
Value Chain ◽  
Environmental Conditions ◽  
Rural Women ◽  
Freshwater Mussel ◽  
Face To Face

This paper examines the local freshwater mussel, or kai (Batissa violacea), fishery value chain, its values and contribution to the livelihood of people in Viti Levu, Fiji. The assessment was performed through face-to-face interviews, with the use of semi-structured questionnaires administered to 125 actors. A walk through the value-chain was also conducted that confirmed the sites’ environmental conditions. Results revealed that even though the kai fishery is dominated by rural women, men were also employed as kai processors, transporting agents and exporters. This fishery generated at least 58 other employments through the 500 kai harvesters within the five major provinces understudy. These were drivers, boat builders, retailers, processors, exporters, and harvesters. Three sales pathways were identified that determined the revenues and profits: (i) harvesters sell own harvests directly to the consumer at the municipal markets, (ii) harvesters sell through intermediary traders to consumers, and (iii) harvesters sell through processors to supermarkets, hotels or exporters. When revenues and profits were calculated, harvesters earned much less, compared to intermediary traders, processors, and exporters. Major constraints include continuous reduction in catch size of kai, lack of transport, and marketing at the local municipal markets that require improvements.

The Changing Patterns of North Korea’s International Film Co-Productions Since the 1980s: A Global Value Chain Approach

2020 ◽  
pp. 83-108
Author(s):  
Moon Hwy-Chang ◽  
Wenyang Yin
Keyword(s):  
Value Chain ◽  
North Korea ◽  
Film Industry ◽  
International Standards ◽  
The Political ◽  
Global Value Chain ◽  
Comprehensive Understanding ◽  
Changing Patterns ◽  
Film Productions

Although North Korea is one of the most closed countries in the world, it has long been pursuing international cooperation with other countries in order to upgrade the quality of its film industry to international standards. Preceding studies on this topic have mainly focused on the political influences behind filmmaking in general and very few studies have exclusively dealt with North Korea’s international co-productions. In this respect, in order to develop a comprehensive understanding of the internalization strategy of North Korea’s film productions, this paper uses the global value chain as a framework for analysis. This approach helps understand the internationalization pattern of each value chain activity of film co-productions in terms of the film location and the methods for collaborating with foreign partners. By dividing the evolution of North Korea’s international co-productions into three periods since the 1980s, this paper finds that although North Korea has shown mixed results with different aspects of the film value chain, it has generally improved its internationalization over the three periods. This paper further provides strategic directions for North Korea by learning some of the successful Chinese experiences in the film sector regarding collaboration with foreign partners—to foster a win-win situation for all involved parties.

Strategic Planning Information Systems Enterprise Architecture Planning Method Case Study of Semarang City Public Works Department

2020 ◽  
Vol 2 (1) ◽  
pp. 114-122
Author(s):  
Agustinus Fritz Wijaya ◽  
Mahendra Wahyu Prasetyo
Keyword(s):  
Information Systems ◽  
Value Chain ◽  
Enterprise Architecture ◽  
Business Processes ◽  
Swot Analysis ◽  
Public Works ◽  
Value Chain Analysis ◽  
Application Architecture ◽  
Chain Analysis ◽  
The City

Semarang City Public Works Department is a state-owned enterprise that works in the area of public services in the city of Semarang. Most of the technological conditions in the Public Works Department are still in manual data management, which is hampering business processes from going well. Therefore this research was conducted to design an Information System at the Semarang City Public Works Department using the Enterprise Architecture Planning (EAP) method which includes a SWOT analysis and Value Chain analysis. The existing framework in the Enterprise Architecture Planning (EAP) method can help align the data architecture and application architecture to get the expected results, which is achieving the business objectives of the City of Semarang Public Works Department so that business functions can run by the desired business processes. This research resulted in several proposals for the development of Information Systems and Information Technology in organizations including the development of several applications in the next 5 years.

Sign in / Sign up

Export Citation Format

Share Document